When Godfrey died, his assets were valued as follows:

ASSET DATE OF DEATH VALUATION VALUATION SIX MONTHS LATER Stocks $220,000 $180,000 Bonds 600,000 620,000 Home 800,000 780,000 Total $1,620,000 $1,580,000 The executor sells the stock two months after the decedent’s death for $200,000.
The bonds were sold seven months after the decedent’s death for $630,000.What valuation should be used for the gross estate?AppendixLO1